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[한국변호사, 미국변호사, 일리노이 변호사, 세무사 이재욱] → [의뢰인이 비용을 지불하고 적법한 해결을 원하는 것이라면 개인과 기업을 위한 모든 법률문제를 서비스하고 뭐든지 대리해드립니다. ]
∗ 1997년부터 20년이상의 노하우를 가지고 웬만한 개인과 기업이 평생에 걸쳐 경험할 수 있는 거의 대부분의 민사,형사,행정,조세,국제거래,국제계약,이민,탄원,진정,고소,고발,제안,협상,중재,조정,업무대행,대리 사건의 자문과 소송과 계획안 제출대리 업무을 경험하고 처리해 왔으며, 이를 바탕으로 국내거래나 국제거래를 비롯하여 개인과 기업이 당면한 어떤 문제도 모두 해결해 드립니다. 이재욱 변호사의 경력과 업무수행경험을 보시려면 메뉴의 변호사이재욱의 경력란(Click)을 참조하십시요.
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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for "SERVICES FOR AlienS".

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[Category]
소득세(Income TAX)
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[Category]
소득세(Income TAX)


[Title]
Substantial Presence Test
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Substantial Presence Test

 

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

  1. 31 days during the current year, and
  2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
    • All the days you were present in the current year, and
    • 1/3 of the days you were present in the first year before the current year, and
    • 1/6 of the days you were present in the second year before the current year.

Example:

You were physically present in the U.S. on 120 days in each of the years 2012, 2013, and 2014. To determine if you meet the substantial presence test for 2014, count the full 120 days of presence in 2014, 40 days in 2013 (1/3 of 120), and 20 days in 2012 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2014.

Days of Presence in the United States

You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the U.S. for the substantial presence test.

  • Days you commute to work in the U.S. from a residence in Canada or Mexico, if you regularly commute from Canada or Mexico.
  • Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
  • Days you are in the U.S. as a crew member of a foreign vessel.
  • Days you are unable to leave the U.S. because of a medical condition that develops while you are in the United States.
  • Days you are an exempt individual (see below).

For details on days excluded from the substantial presence test for other than exempt individuals, refer to Publication 519, U.S. Tax Guide for Aliens.

The term United States (U.S.) includes the following areas.

  • All 50 states and the District of Columbia.
  • The territorial waters of the United States.
  • The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources.

The term does not include U.S. possessions and territories or U.S. airspace.

Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:

  • An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
  • teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.
  • student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
  • professional athlete temporarily in the U.S. to compete in a charitable sports event.

If you exclude days of presence in the U.S. for purposes of the substantial presence test because you were an exempt individual or were unable to leave the U.S. because of a medical condition or medical problem, you must include Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, with your income tax return. If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.

If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual or because of a medical condition that arose while you were in the U.S. This does not apply if you can show, by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.

Closer Connection Exception to the Substantial Presence Test

Even if you passed the substantial presence test you can still be treated as a nonresident alien if you qualify for one of the following exceptions;

  1. The closer connection exception available to all aliens. Please refer to Conditions for a Closer Connection to a Foreign Country.
  2. The closer connection exception available only to students. Please refer to The Closer Connection Exception to the Substantial Presence Test for Foreign Students and Sample Letter.

References/Related Topics








← End



[Title]
Substantial Presence Test



  21 →   공무원봉급표  
  15 →   Alien Residency Examples  
  14 →   Resident Aliens  
  12 →   Permanent residency  
  11 →   한국 중국 조세조약  
  9 →   Tax residence  

1 [2]   Next →
     
       

[Category]


  • 세무소송
  • 세무신고대리
  • 미국 FEDERAL 세법(U.S. Federal TAX)
  • 미국 재산상속,분쟁,이전,세금
  • 소득세(Income TAX)
  • 상속,증여세(Gift,Estate TAX)
  • 부동산과 세금
  • 양도소득세
  • 부가가치세(VAT)
  • 법인세(Corporate TAX)
  • 지방세
  • 주식과 세금
  • 조세특례제한법
  • 비영리법인과세
  • BEPS, TRANSFER PRICING(역외조세회피,탈세,이전가격)
  • 세법강의
  • 실질과세원칙, 주체의 실질, 거래의 실질
  • 사업양도, 세금면제
  • 종합부동산세, 재산세(보유세)
  • 조세범처벌법 위반죄
  • 중견기업 가업상속과 세금
  • 세무조정, 비용인정, 비용부인, 손금산입, 손금부인
  • 특별세무조사 조사대리,조사불복

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